There are several international regulations governing non-financial reporting. Some are mandatory, depending on the territory in which the company operates, while others are published on a voluntary basis or at the request of certain stakeholders, starting with investors.
Among the main regulations concerning the publication of extra-financial reports we find:
- the Corporate Sustainability Reporting Directive (CSRD), mandatory within the European Union
- the International Sustainability Standards Board
(ISSB), mandatory in certain countries such as the UK and Brazil
- the Global Reporting Initiative
- the Carbon Disclosure Project
(CDP)